Amendment of section 122.
144. In section 122 of the Central Goods and Services Tax Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the words “Any electronic commerce operator who”, the words and figures “Any electronic commerce operator, who is liable to collect tax at source under section 52,” shall be substituted.
1. To come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024–Central Tax dated 27-09-2024
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